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Mooresville Corporation manufactures reproductions of eighteenth-century, classical-style furniture. It uses a job costing system that applies factory overhead on the basis of direct labor hours.

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Mooresville Corporation manufactures reproductions of eighteenth-century, classical-style furniture. It uses a job costing system that applies factory overhead on the basis of direct labor hours. Budgeted factory overhead for the year was $1,375,600, and management budgeted 90,500 direct labor hours. Mooresville had no Materials, Work-in-Process, or Finished Goods Inventory at the beginning of August. These transactions were recorded during August: a. Purchased 5,700 square feet of oak on account at $26 per square foot. b. Purchased 120 gallons of glue on account at $36 per gallon (indirect material). c. Requisitioned 3,990 square feet of oak and 38 gallons of glue for production. d. Incurred and paid payroll costs of $202,600. Of this amount, $53,000 were indirect labor costs; direct labor personnel earned $22 per hour. e. Paid factory utility bill, $16,420 in cash. f. August's insurance cost for the manufacturing property and equipment was $3,850. The premlum had been paid in March. 9. Incurred $8,955 depreciation on manufacturing equipment for August. h. Recorded $2,575 depreciation on an administrative asset. 1. Paid advertising expenses in cash, $5,815. j. Incurred and paid other factory overhead costs, $14,200. k. Incurred miscellaneous selling and administrative expenses, $13,775. 1. Applied factory overhead to production on the basis of direct labor hours. m. Produced completed goods costing $149,500 during the month. n. Sales on account in August were $139,200. The Cost of Goods Sold was $115,500. Required: 1. Compute the firm's predetermined factory overhead rate for the year. 2. Prepare journal entries to record the August events. 3. Calculate the amount of overapplied or underapplied overhead to be closed to the Cost of Goods Sold account on August 31. 4. Prepare a schedule of Cost of Goods Manufactured and Cost of Goods Sold. 5. Compute the amount of overapplied or underapplied overhead that should be prorated to Work-in-Process, Finished Goods and Cost of Goods Sold. 6. Prepare the income statement for August

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